An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.
Summary
SB 1429 would amend Connecticut’s personal income tax subtraction list to create a new deduction for compensation received by a taxpayer for attending a funeral as a member of an honor guard detail under section 27-76. In practical terms, the bill excludes that military funeral honor guard pay from Connecticut taxable income, beginning with taxable years starting on or after January 1, 2025, with the statutory change effective July 1, 2025.
The bill is narrowly targeted and does not create a new benefit program; instead, it modifies the state income tax code by adding a new item to the list of income subtractions in CGS section 12-701(a)(20)(B). The deduction would apply only to qualifying compensation for funeral honor guard service, alongside other existing Connecticut income tax exclusions and deductions for certain retirement income, Social Security, and other specified categories.
Impact
The bill would reduce Connecticut taxable income for individuals who receive compensation for serving on military funeral honor guard details, thereby lowering their state income tax liability to the extent that compensation would otherwise be taxable. It amends section 12-701(a)(20)(B) of the general statutes, which governs subtractions from federal adjusted gross income in computing Connecticut adjusted gross income, and would take effect July 1, 2025, for taxable years beginning on or after January 1, 2025.
Sentiment
The available voting history shows unanimous support in committee, with a 19-0 Joint Favorable Change of Reference vote on March 11, 2025. No committee transcript excerpts were provided, but the vote suggests the proposal was viewed positively and without recorded opposition at that stage. The bill’s subject matter—tax relief tied to military funeral honors—also indicates a generally favorable policy posture toward recognizing military service.
Contention
No specific points of contention are reflected in the provided materials, and there were no recorded dissenting votes in committee. If any concerns were raised, they are not captured in the available transcript snippets. Potential issues that could arise in later debate would likely involve the narrowness of the benefit, administrative definitions of qualifying honor guard compensation, and the revenue impact of creating another income tax subtraction, but those concerns are not documented here.